EA (Enrolled Agent)
An Enrolled Agent (EA) is a federally authorized tax practitioner who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through relevant experience as a former IRS employee. Unlike attorneys and CPAs, who are licensed by states, EAs derive their authority directly from the U.S. Treasury, granting them the ability to represent clients in any state across the country. They possess "unlimited representation rights," meaning they are authorized to handle any tax matter, including audits, collections, and appeals, for any type of taxpayer. Because their professional focus is specialized exclusively in the field of taxation, they are often considered the premier experts for navigating complex tax codes and resolving disputes with the federal government.
